The Relationship between Board Gender Diversity and Internal Control Weaknesses

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REZAEI PITENOEI YASER; Mohseni Khadijeh

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: Woman in Development and Politics Year:2018 | Volume:16 | Issue:3 Page(s): 439-456

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Information Journal Paper

Title

The Relationship between Board Gender Diversity and Internal Control Weaknesses

Author(s)

REZAEI PITENOEI YASER | Mohseni Khadijeh | Issue Writer Certificate

Keywords

board gender diversityQ2

audit reportQ1

Internal Control WeaknessesQ1

Abstract

Today, sustainable development relies on empowerment of women, as social scientists have always emphasized on the elimination of gender barriers as a prerequisite for the realization of economic and social development. Accordingly, the main purpose of this research is to investigate the relationship between board gender diversity and Internal Control Weaknesses in companies admitted to the Tehran Stock Exchange. To test the research hypotheses, financial information of the companies listed in Tehran Stock Exchange was used between 2012 and 2016. Thus, after applying the limitations in this study, a final sample of 87 companies was selected. In this study, the board gender diversity as independent variable and Internal Control Weaknesses are dependent variables of the research. After measuring the variables of the research, multivariate linear regression analysis was used to test the research hypotheses. Statistical tests were performed using the Eviews econometric software and the statistical data compilation technique. The results obtained from the test indicate that there is a significant relationship between board gender diversity and Internal Control Weaknesses. In other words, the presence of women on the board reduces the company's Internal Control Weaknesses.

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APA: Copy

REZAEI PITENOEI, YASER, & Mohseni, Khadijeh. (2018). The Relationship between Board Gender Diversity and Internal Control Weaknesses. WOMAN IN DEVELOPMENT AND POLITICS (WOMEN'S RESEARCH), 16(3 ), 439-456. SID. https://sid.ir/paper/55466/en

Vancouver: Copy

REZAEI PITENOEI YASER, Mohseni Khadijeh. The Relationship between Board Gender Diversity and Internal Control Weaknesses. WOMAN IN DEVELOPMENT AND POLITICS (WOMEN'S RESEARCH)[Internet]. 2018;16(3 ):439-456. Available from: https://sid.ir/paper/55466/en

IEEE: Copy

YASER REZAEI PITENOEI, and Khadijeh Mohseni, “The Relationship between Board Gender Diversity and Internal Control Weaknesses,” WOMAN IN DEVELOPMENT AND POLITICS (WOMEN'S RESEARCH), vol. 16, no. 3 , pp. 439–456, 2018, [Online]. Available: https://sid.ir/paper/55466/en

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